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This is a Literature Review study.

September 5, 2025

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

Key Points

Triangulation has simplified trade, but its interpretation varies across EU tax authorities, leading to confusion.
The Hans Bühler ECJ case reveals inconsistencies in Member States' approaches to triangulation and VAT.
Many Member States restrict triangulation based on VAT registration criteria, despite conflicts with the VAT Directive.
The analysis emphasizes the need for harmonization in interpreting the EU's approach to triangulation and VAT.

Abstract

After physical borders were eliminated within the European Union, triangulation served as a major tool for the simplification of trade between European partners. However, the regime has had very different interpretations from tax authorities all over Europe and many Member States have tried to limit its use to situations where the middleman is not VAT registered in any of the other countries involved in the triangulation, even though that does not appear to be in line with the VAT Directive and the ECJ’s jurisprudence, especially the landmark Hans Bühler ECJ case.

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ArturTorres Pereira (Tue,) studied this question.

synapsesocial.com/papers/68bb5f7a6d6d5674bcd03c28 https://doi.org/https://doi.org/10.59403/1nggrmp

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